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Beckham Law Spain 2025: Special Expat Tax Regime (24% Flat Tax)

What Is the Beckham Law?

The Beckham Law is a special tax regime for foreign workers relocating to Spain that allows you to be taxed as a non-resident (even though you live in Spain) for Spanish tax purposes.

Key Features

Standard Spanish tax residency:

Progressive tax rates from 19% to 47% (depending on income)
Worldwide income taxed in Spain
Higher rates on savings, investments, and capital gains

Beckham Law tax residency:

Flat 24% tax rate on employment income up to €600,000
Only Spanish-source income taxed (foreign income largely exempt)
47% on employment income above €600,000
24% savings income tax (vs up to 28%)
Capital gains taxed at 24-28%

Duration: Six tax years (the year you move + 5 additional years)

The name: After David Beckham negotiated this tax treatment when signing with Real Madrid in 2003, triggering massive publicity for the regime.

Who Qualifies for the Beckham Law?

Not everyone can use the Beckham Law. You must meet ALL of these requirements:

Requirement #1: You Haven't Been a Spanish Tax Resident Recently

Rule: You cannot have been a Spanish tax resident in the 10 years prior to moving to Spain.

What this means:

If you lived in Spain 2015-2018, you cannot apply until 2028 (10 years after you left)
Short visits (tourism, business trips under 183 days/year) don't count
Tax residency is based on where you lived 183+ days per year

Why it exists: To attract NEW talent, not people returning to Spain.

Requirement #2: You're Moving to Spain for Work

You must relocate to Spain due to:

A) Employment contract with Spanish company

Most common route
Full-time or part-time (but must be substantial work)
Company can be Spanish or foreign with Spanish operations

B) Director/board member of Spanish company

Appointed as company administrator (administrador)
Cannot be majority shareholder (max 24% ownership)

C) Entrepreneur/business owner (since 2023 reform)

NEW: Self-employed (autónomo) now qualifies
Starting a business in Spain
Cannot have more than 24% stake in companies

D) Remote workers for foreign companies (since 2023)

NEW: Digital nomad visa holders qualify
Working remotely for non-Spanish employer
Must meet digital nomad visa requirements

Requirement #3: Your Work Is the Reason for the Move

Rule: The employment/work activity must be the reason you're moving to Spain—not a side arrangement after moving.

Evidence required:

Employment contract dated before or shortly after arrival
Visa based on work authorization
Chronology showing work triggered the relocation

Requirement #4: You Apply Within 6 Months

Critical deadline: You must apply within 6 months of starting work in Spain OR becoming a Spanish tax resident.

This is the most common mistake. Miss this deadline and you lose eligibility—no exceptions.

Beckham Law Tax Benefits: 24% vs 47%

Standard Spanish Tax Rates (Without Beckham Law)

If you're a normal Spanish tax resident, you pay progressive rates on worldwide income:

Annual Income	Tax Rate
€0 - €12,450	19%
€12,450 - €20,200	24%
€20,200 - €35,200	30%
€35,200 - €60,000	37%
€60,000 - €300,000	45%
€300,000+	47%

Additional considerations:

Worldwide income taxed (including foreign investments, rental income, etc.)
Wealth tax applies (on assets over €700,000)
Inheritance tax on worldwide estate

Beckham Law Tax Rates

On Spanish employment income:

Flat 24% tax on first €600,000
47% tax on amounts above €600,000

On Spanish savings/capital gains:

24-28% depending on amount (vs 19-28% standard)

On foreign income:

Generally exempt (not taxed in Spain)
Exceptions: Spanish-source income, business activities in Spain

Wealth tax:

Only Spanish assets counted (not worldwide)
Significant savings for those with foreign property/investments

Real Example: €80,000 Salary

Without Beckham Law (standard progressive rates):

Tax owed: ~€23,600 (effective rate ~29.5%)

With Beckham Law:

Tax owed: €19,200 (24% flat)
Annual savings: €4,400

Over 6 years: €26,400 total savings

Real Example: €150,000 Salary

Without Beckham Law:

Tax owed: ~€53,000 (effective rate ~35%)

With Beckham Law:

Tax owed: €36,000 (24% flat)
Annual savings: €17,000

Over 6 years: €102,000 total savings

When Beckham Law Saves the Most Money

Biggest benefits for:

Earners between €60,000-€600,000 (where progressive rates hit 37-45%)
Those with significant foreign assets (not subject to wealth tax)
Remote workers with foreign income (exempt from Spanish tax)
Those receiving foreign dividends/capital gains (mostly exempt)

Less beneficial for:

Lower earners under €40,000 (already in low tax brackets)
Those with minimal foreign income/assets
Ultra-high earners above €600,000 (47% rate applies to excess)

How to Apply for the Beckham Law

Timeline

You have TWO options:

Option A: Apply BEFORE tax residency starts (recommended)

File application when you get work contract/visa
Can apply from abroad
Approval before you move to Spain

Option B: Apply AFTER becoming tax resident

Must file within 6 months of tax residency or work start date
Whichever comes first
Miss this deadline = ineligible forever for this relocation

Processing time: 3-6 months typically

Step-by-Step Application Process

Step 1: Gather Required Documents

Valid passport
NIE (tax ID number) - can apply simultaneously
Employment contract or work agreement
Proof you haven't been Spanish tax resident in last 10 years
Company registration documents (if applicable)
Digital nomad visa (if applicable)
Evidence work is reason for relocation

Step 2: Complete Tax Form

Form: Modelo 149 (Application for Special Tax Regime)

Download from Spanish Tax Agency (Agencia Tributaria) website or through your tax advisor.

Information required:

Personal details
NIE number
Employment details
Start date of work/tax residency
Declaration you meet all requirements

Step 3: Submit to Tax Agency

Where: Spanish Tax Agency (Agencia Tributaria)

How:

Online through Tax Agency portal (requires digital certificate)
In person at Tax Agency office
Through authorized tax advisor (gestoría)

Deadline reminder: Within 6 months of becoming tax resident or starting work in Spain

Step 4: Await Decision

Timeline: 3-6 months for approval/rejection

Possible outcomes:

Approved: You receive written confirmation, apply regime on tax returns for 6 years
Rejected: Reasons provided, limited appeal options
Request for additional information: Respond within deadline or application rejected

Step 5: Apply on Annual Tax Returns

Once approved:

File annual tax returns (Form 100) indicating Beckham Law status
Pay 24% rate on Spanish employment income
Declare only Spanish-source income
Continue for 6 tax years total

The 6-Month Deadline: Don't Miss It

The single biggest mistake expats make with the Beckham Law is missing the 6-month application deadline.

How the 6-Month Countdown Works

The clock starts on the EARLIER of:

The date you become a Spanish tax resident (usually when you arrive to work)
The date your employment begins in Spain

Example 1:

You arrive in Spain: March 1, 2025
You start work: March 15, 2025
Deadline: September 1, 2025 (6 months from arrival)

Example 2:

You arrive in Spain: June 1, 2025
You start work: May 1, 2025 (remote work from abroad)
Deadline: November 1, 2025 (6 months from work start)

What Happens If You Miss the Deadline?

Short answer: You cannot use the Beckham Law for this relocation. Ever.

No extensions, no exceptions:

Even being 1 day late = complete ineligibility
No appeals for missing deadline
You'd need to leave Spain for 10 years and return to try again

Professional advice: Apply as early as possible—ideally within first 1-2 months.

Duration: 5+1 Year Timeline

How Long Does Beckham Law Last?

Total duration: The tax year you apply + 5 additional years = 6 tax years maximum

Example timeline:

You arrive and start work: June 2025
Year 1: 2025 (partial year - June to December)
Years 2-6: 2026, 2027, 2028, 2029, 2030
Beckham Law ends: December 31, 2030
Starting 2031: Normal Spanish tax residency

What Happens After 6 Years?

Automatic reversion to standard Spanish tax residency:

Progressive tax rates (19-47%) apply
Worldwide income taxed
Wealth tax on worldwide assets
No application needed—it happens automatically

Your options after Beckham Law expires:

Stay in Spain - Accept standard Spanish tax rates
Leave Spain - Move to lower-tax country before expiration
Plan ahead - Structure income/assets to minimize tax hit

Tax planning tip: Many expats use Years 4-5 to restructure finances before reverting to standard residency.

Costs of Applying for Beckham Law

DIY Application Costs

Item	Cost
Government filing fee	€0 (free)
NIE application (if needed)	€10
Document translations (if required)	€50-200
Apostille certifications	€30-100
DIY Total	€100-300

Professional Help Costs

Service	Cost Range
Tax advisor (gestor/asesor fiscal)	€800-1,500
Immigration lawyer	€1,500-3,000
Big 4 accounting firm	€3,000-8,000

Is Professional Help Worth It?

Strongly recommended for:

First-time applicants (complex requirements)
High earners (€100k+) where savings are substantial
Tight deadline situations
Complex employment situations (multiple employers, equity compensation, etc.)
Non-Spanish speakers

DIY might work for:

Spanish speakers with simple employment
Those with months before deadline
Lower earners where professional fees eat into savings

Why professionals help:

Ensure all requirements met (easy to miss details)
Maximize tax savings through proper structuring
Handle communications with Tax Agency
Meet deadlines reliably
Reduce rejection risk

Pros and Cons of the Beckham Law

Advantages

1. Massive tax savings

Save €5,000-50,000+ per year depending on income
€30,000-300,000+ over 6 years

2. Foreign income largely exempt

Rental income abroad: not taxed
Foreign dividends: mostly exempt
Foreign capital gains: mostly exempt
Remote work for foreign company: favorable treatment

3. Wealth tax only on Spanish assets

Foreign property not counted
Foreign investments not counted
Significant savings for high-net-worth individuals

4. Simplified tax filing

Only Spanish income reported
No foreign account reporting (FATCA still applies for US citizens)
Less complex returns

5. Six-year duration

Long enough to establish career in Spain
Accumulate significant savings
Plan exit or transition strategy

Disadvantages

1. Strict 6-month deadline

Miss it and you're ineligible forever
No extensions or appeals
Creates pressure to decide quickly

2. 10-year lookback period

Can't use if you lived in Spain recently
Blocks returning expats

3. Ends after 6 years

Must transition to 47% rates or leave Spain
Can create "tax cliff" for unprepared taxpayers

4. Only employment income at 24%

Self-employment income (autónomo): different treatment
Investment income: 24-28% (still lower than some progressive rates)
Not as beneficial for entrepreneurs with complex income

5. Complexity and professional fees

Application process requires expertise
Ongoing tax compliance more complex than standard
Professional fees can be €1,000-8,000

6. Recent reforms (2023) reduced some benefits

Eliminated unlimited high-income benefit (capped at €600k)
€600k+ income taxed at 47%
Still beneficial but less than before for ultra-high earners

Common Beckham Law Mistakes to Avoid

Mistake #1: Missing the 6-Month Deadline

Problem: The #1 reason people lose eligibility.

Solution:

Mark your calendar immediately upon arrival/work start
Apply in Month 1-2 to be safe
Don't wait until Month 5

Mistake #2: Not Meeting the 10-Year Requirement

Problem: You lived in Spain 8 years ago and assume you qualify now.

Solution: Count carefully from when you lost tax residency, not when you physically left.

Mistake #3: Applying Before Having Employment Contract

Problem: You move to Spain, then find work 8 months later. Deadline has passed.

Solution: Secure work contract BEFORE moving or very shortly after (within the 6-month window).

Mistake #4: Assuming Remote Work Automatically Qualifies

Problem: Digital nomad visa doesn't automatically equal Beckham Law eligibility.

Solution: You still must meet all requirements (10-year rule, application deadline, etc.).

Mistake #5: Not Understanding Worldwide Wealth Tax Implications

Problem: Thinking you're exempt from all wealth reporting.

Solution: Beckham Law only affects income tax calculation. Spanish residents may still have wealth tax obligations on Spanish assets.

Mistake #6: Failing to Plan for Year 7

Problem: Year 6 ends, suddenly facing 47% tax rate with no preparation.

Solution: Years 4-5, work with tax advisor to restructure income, relocate, or plan for higher taxes.

Mistake #7: DIY Application with Complex Situation

Problem: Equity compensation, multiple employers, foreign companies—complex cases fail without expert help.

Solution: Invest €1,000-3,000 in professional tax advisor for situations above €60,000 salary.

Is the Beckham Law Worth It for You?

Use This Decision Framework

Answer these questions:

1. Do you qualify?

☐ Not Spanish tax resident in last 10 years
☐ Moving to Spain for work (contract in hand)
☐ Can apply within 6 months

2. Will you save enough to justify hassle?

Earning €40,000: ~€1,500/year savings → Maybe
Earning €60,000: ~€5,000/year savings → Probably
Earning €100,000: ~€15,000/year savings → Definitely
Earning €200,000: ~€40,000/year savings → Absolutely

3. Do you have foreign income/assets?

Significant foreign rental income → Big benefit
Foreign investments → Big benefit
Only Spanish salary → Moderate benefit

4. Will you stay 6 years?

Planning 2-3 years → Still worth it
Planning 6+ years → Maximum benefit
Uncertain timeline → Consider carefully

5. Can you handle the application?

Spanish speaker, simple situation → DIY possible
Non-Spanish speaker, complex situation → Hire professional

Verdict by Salary Range

€25,000-40,000: Marginal benefit, may not justify professional fees

€40,000-80,000: Clear benefit, savings of €3,000-10,000/year

€80,000-200,000: Strong benefit, savings of €10,000-40,000/year

€200,000-600,000: Massive benefit, savings of €40,000-100,000/year

€600,000+: Still beneficial but reduced (47% applies above €600k)

How to Get Started

Step 1: Verify Eligibility

Use our Beckham Law eligibility checker:

→ Check if you qualify (2 min quiz)

Step 2: Calculate Your Savings

Estimate your annual tax savings:

→ Beckham Law savings calculator

Step 3: Get Professional Help

Find experienced tax advisors who specialize in Beckham Law applications:

Step 4: Prepare Your Application

Download our complete Beckham Law application checklist:

→ Beckham Law application checklist (8 tasks)

Tax & Financial Guides

Immigration Essentials

Moving to Spain

Frequently Asked Questions

Can US citizens use the Beckham Law? Yes. US citizens still must file US taxes (worldwide income), but can claim foreign tax credits for Spanish taxes paid under Beckham Law.

Can I renew after 6 years? No. Beckham Law is maximum 6 tax years, then you automatically revert to standard Spanish tax residency.

What if I leave Spain before 6 years? You can use the Beckham Law for as long as you remain a Spanish tax resident, up to 6 years maximum.

Do I need a lawyer or can I apply myself? Technically you can DIY, but professional help is strongly recommended given the complexity and consequences of errors.

What happens if my application is rejected? You revert to standard Spanish tax residency. Limited appeal options. Critical to get it right the first time.

Can entrepreneurs use Beckham Law? Yes, since 2023 reforms. Self-employed (autónomo) and business owners qualify, with restrictions on ownership percentage (max 24% stake).

This guide was last updated in January 2025. Beckham Law rules and tax rates may change. Always consult with a qualified Spanish tax advisor for your specific situation.

Lifetti helps expats navigate Spain's tax and immigration system with step-by-step guides, professional connections, and personalized support.